Solution

Public Accounts Committee (PAC) is one of the standing parliamentary committees, which was first established in 1921 under the Government of India Act 1919 provisions. This committee examines the manners and results of spending the public funds. Public Accounts Committee has 22 members of which 15 are from Lok Sabha while 7 from Rajya Sabha. Estimates Committee was first established during British Era in 1920s but Independent India’s first Estimates Committee was established in 1950. This committee examines the estimates included in the budget and suggests ‘economies’ in public expenditure. Similarities between PAC and Estimates Committee •Both are financial committees and both are standing committees of parliament Both find their origin in British Era  •Members of both are elected and chairmen of both are nominated by speaker.  •A minister cannot be member or chairman of any of them.  Differences between PAC and Estimates Committee •While PAC has 22 members, Estimates Committee has 30 members.  •While PAC members belong to both houses of parliament, Estimates Committee members belong to only Lok Sabha •While PAC chairman is from opposition, Estimates Committee Chairman is always from ruling party or dispensation  •While Estimates committee scrutinizes the Estimates, PAC scrutinizes the appropriation and manner of spending. Thus, work of Estimates Committee is ex-ante analysis while that of PAC is ex post facto analysis.